Supreme Court
For revenue
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Supreme Court
Where assessee engaged in scrap trading faced proceedings for alleged fraudulent ITC and challenged adequacy of SCN and opportunity on grounds of incomplete notice and misdescription, no breach of natural justice was established as adequate opportunity was given, SCN errors were typographical, and relevant relied upon documents for two periods were available, thus writ petition was rejected; instant court was of view that no interference was required as HC had rightly observed that assessee had an alternative remedy under section 107, SLP was to be disposed of